Texas 2025 - 89th Regular

Texas House Bill HB972 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		89R3281 TJB-D
2		-	By: Noble, Bernal, Meyer, Hull, Manuel H.B. No. 972
	2	+	By: Noble H.B. No. 972
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5	7		A BILL TO BE ENTITLED
6	8		AN ACT
7	9		relating to an exemption from ad valorem taxation of a portion of
8	10		the appraised value of a property other than a residence homestead
9	11		that is the primary residence of an adult who has an intellectual or
10	12		developmental disability and who must be related to the owner or
11	13		trustee of the property within a certain degree by consanguinity.
12	14		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
13	15		SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
14	16		adding Section 11.38 to read as follows:
15	17		Sec. 11.38. RESIDENCE OF ADULT WITH INTELLECTUAL OR
16	18		DEVELOPMENTAL DISABILITY. (a) In this section:
17	19		(1) "Developmental disability" has the meaning
18	20		assigned by Section 112.042, Human Resources Code.
19	21		(2) "Intellectual disability" has the meaning
20	22		assigned by Section 591.003, Health and Safety Code.
21	23		(b) This section does not apply to real property that
22	24		qualifies for an exemption under Section 11.13 as a person's
23	25		residence homestead.
24	26		(c) A person is entitled to an exemption from taxation of a
25	27		portion equal to the amount of the exemption prescribed by Section
26	28		11.13(b) of the appraised value of the real property the person owns
27	29		that is the primary residence of an adult who has an intellectual or
28	30		developmental disability and who must be related to the owner or
29	31		trustee of the property within the third degree by consanguinity.
30	32		SECTION 2. Section 11.43(c), Tax Code, is amended to read as
31	33		follows:
32	34		(c) An exemption provided by Section 11.13, 11.131, 11.132,
33	35		11.133, 11.134, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19,
34	36		11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231,
35	37		11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, 11.35, [or]
36	38		11.36, or 11.38, once allowed, need not be claimed in subsequent
37	39		years, and except as otherwise provided by Subsection (e), the
38	40		exemption applies to the property until it changes ownership or the
39	41		person's qualification for the exemption changes. However, except
40	42		as provided by Subsection (r), the chief appraiser may require a
41	43		person allowed one of the exemptions in a prior year to file a new
42	44		application to confirm the person's current qualification for the
43	45		exemption by delivering a written notice that a new application is
44	46		required, accompanied by an appropriate application form, to the
45	47		person previously allowed the exemption. If the person previously
46	48		allowed the exemption is 65 years of age or older, the chief
47	49		appraiser may not cancel the exemption due to the person's failure
48	50		to file the new application unless the chief appraiser complies
49	51		with the requirements of Subsection (q), if applicable.
50	52		SECTION 3. This Act applies only to ad valorem taxes imposed
51	53		for a tax year that begins on or after the effective date of this
52	54		Act.
53	55		SECTION 4. This Act takes effect January 1, 2026, but only
54	56		if the constitutional amendment proposed by the 89th Legislature,
55	57		Regular Session, 2025, authorizing the legislature to provide for
56	58		an exemption from ad valorem taxation of a portion of the market
57	59		value of a property that is the primary residence of an adult who
58	60		has an intellectual or developmental disability and who must be
59	61		related to the owner or trustee of the property within a certain
60	62		degree by consanguinity is approved by the voters. If that
61	63		amendment is not approved by the voters, this Act has no effect.